https://www.taxtmi.com/caselaws?id=150286 Goods appropriated to specific contracts and moved from Maharashtra to other States were held to constitute inter-State sales under section 3(a) of the Central Sales Tax Act, because the contract occasioned the movement and the sale was completed when the goods were put on rail. The same transaction could not be split and treated again as a transfer-of-documents sale under section 3(b) merely because railway receipts were endorsed or routed through a Madras office. Even on the alternative assumption under section 3(b), Tamil Nadu could not levy tax under section 9(1) since taxing jurisdiction followed the State from which the movement commenced. The revised assessment was unsustainable. en-us Thu, 03 Feb 1972 00:00:00 +0530 Sat, 11 May 2013 12:02:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150286 Goods appropriated to specific contracts and moved from Maharashtra to other States were held to constitute inter-State sales under section 3(a) of the Central Sales Tax Act, because the contract occasioned the movement and the sale was completed when the goods were put on rail. The same transaction could not be split and treated again as a transfer-of-documents sale under section 3(b) merely because railway receipts were endorsed or routed through a Madras office. Even on the alternative assumption under section 3(b), Tamil Nadu could not levy tax under section 9(1) since taxing jurisdiction followed the State from which the movement commenced. The revised assessment was unsustainable. Case-Laws VAT and Sales Tax Thu, 03 Feb 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150286